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Question 13 (11 marks) 19 Q13(b) Prepare the equity section of the statement af finuncial
position es at 31 On 1 January 2023 Badger Limiledf share eapital comprised 190,000 issued
ordinary shares ( $1 , 900 , 000 ) and retained eamings of $700 , 000 . During the year, the
following transactions occurrad:

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